Resource Centre

Canada Revenue Agency (“CRA”) and Other Useful Links

Guides to common topics

Topical index


Canada Revenue Agency (“CRA”) and Other Useful Links:

Go to Top

Guides to common topics (go to “RC” and “T” publications websites above):

  • Business Number information
  • Business Number registration
  • GST/HST general information
  • GST quick method
  • Medical and disability
  • Guide to CDN small business
  • RESP's
  • Employee vs self-employed
  • Home buyers plan
  • Child tax benefit
  • SR&ED
  • Record keeping
  • Payroll deductions and remittance
  • Rental property
  • Corporate installments
  • Payroll deduction Tables
  • Employment expenses
  • T5 and T5 summary

RC2
RC304 (Includes GST/HST, payroll, import/export, corporate tax a/c)
RC4022
RC4058
RC4064
RC4070
RC4092
RC4110
RC4135
RC4198
RC4290+RC4413+T4088+T4052
RC4409
T4001
T4036
T17B
T4008
T4044
T4015

Go to Top


 

Topical index

Canada Revenue Agency provides Interpretation Bulletins (“IT’s”) on numerous tax topics which can be accessed at http://www.cra-arc.gc.ca/menu/APAP_I-e.html - Listed below are the IT references for some of the more common topics. There are over 500 topics available, if the topic you are looking for is not listed below, please give me a call as I may be able to locate a reference for you. Note that some of these topics may have numerous sub-topics with separate IT bulletins.

Accounting & Legal fees – IT-99R5
Alimony and maint. – IT-118R3
Amalgamations -IT-474R
Arms length – IT-419R
Artists – IT-525R & 504R2
Attendant care expenses – IT-519R2
Attribution – IT-511R
Auto - employee’s – IT-522R & 63R5
- self-employed –IT-521R
Awards and prizes – IT-213R
Bad debts – IT-442R & 159R3
Bankruptcy – IT-179R & 513R
Barter transactions – IT-490
Beneficiaries – IT-394R & 381R3
Branch tax – IT-137R3(SR)
Businesses – numerous topics-call
Capital cost– IT285R2, 464R & 478R
Capital cost all. – IT-472 & 283R2
Capital dividend a/c –IT-66R6, 391R, 243R4, 430R3, 269R3 & 123R6
Child care exp. – IT-495R3
Clubs dues – IT-148R3 & 168R3
Computer software – IT-283R2
Contractors–IT-92R2, 306R2 & 469R
Controlled Corp’s – IT-302R3
Corporations-numerous topics-call
Death benefits – IT-508R
Deceased persons–many topics-call
Directors fees – IT-377R
Disability tax credit– IT-519R2
Dividends – IT-66R6, 67R3, 269R3,+
Divorce/separation – IT-325R2
Donations–IT-288R2, 297R2, 110R3
Employees – IT-352R2, 63R5, +
Employment expenses – IT-352R2 +
Entertainment exp. – IT-518R
Entertainers & performers–IT-525R
Equivalent to spouse – IT-513R
Executors – IT-377R
Farmers and fisherman – IT-433R +
Fines – IT-104R3
Food and beverage – IT-518R
Foreign exchange – IT-95R
Foreign income tax – IT-506
Goodwill – IT143R2
Insurance – IT-223
Interest – IT-396R +
Inventory – IT-473R +
Investment tax credits – IT-151R4
Land developers – IT153R3
Loans – many topics - call
Losses – many topics - call
Medical expenses – 519R2, 193(SR)
Minors – IT-510
Moving exp. – IT-178R3
Non-arms length trans. – IT419R
Non-residents – many topics – call
Options – IT-96R6
Penalties – IT-104R2
Permanent establishment–IT-177R2
Personal service business– IT-73R6
Principal residence – IT-120R6
Private health plans – IT-339R2
Professional corps.–IT189R2 & 457R
Price adj. clause IT-169
Real estate – IT-218R
Refundable dividend tax– IT-519R2
Registered pension plans– IT-167R6
Remote work locations – IT-91R4
RRSP’s- IT-500R, 415R2, 124R6, +
Rental income – IT-434R(SR)
Reserves– IT-154R, 215R(SR), 236R2
Retiring allowance-IT-337R3
Salesmen travel exp. –IT-522R
Scholarships – IT-75R3
Scientific research & experimental development – IT-151R4
Self-employed–IT521R, 525R, 504R
Shareholders-IT432R2, 419R, 119R4
Small business deduction–IT-73R6 +
Speculators- IT-346R
Standby charge (AUTO) -IT63R5
Testamentary trusts – IT305R4
Training expenses – IT357R2
Travel expenses – IT-522R
Trusts – IT381R3, 394R, 342R +
Tuition fees – IT-516R2
Visual artists – IT-504R2
Wage loss replacement – IT428
Winding-up-IT126R2, 488R2, +
Work-in-progress – IT457R
Work space in home – IT352R2, 514
Workers compensation – IT202R2
Writers – IT-504R2

Business, GST and payroll tax topics can be accessed alphabetically at: http://www.cra-arc.gc.ca/tx/bsnss/menu-eng.html
Individual tax topics can be assessed alphabetically at: http://www.cra-arc.gc.ca/tx/ndvdls/menu-eng.html

+ - Indicates additional IT bulletins under this topic

Go to Top